Maryland Department of Commerce logo
Maryland Research and Development Tax Credit

Maryland Research and Development Tax Credit

Offers an annual Maryland tax credit for qualified research spending by businesses, with pool-based allocation and employee thresholds.

Between cyclesMaryland Department of CommerceUnited StatesEligible in Maryland

The Maryland Research and Development Tax Credit, administered by the Maryland Department of Commerce, provides a 10% income tax credit on eligible R&D expenses exceeding the Maryland Base Amount, using the same qualified research expense definitions as federal IRC §41(b). The total annual statutory pool is capped at $12 million, of which $3.5 million is set aside exclusively for small businesses …

Maryland income tax credit of 10% on qualified R&D expenses exceeding the Maryland Base Amount, capped at $250,000 per applicant within a $12 million annual pool, with applications open June–November each year.

CycleiHow often this grant runs — e.g. annually, on a rolling basis, or a one-off call.Annual
Next deadlineiThe next date applications are due. Rolling means you can apply any time.—
Decision timeiTypical time from the deadline to the funder's decision.—
Project durationiHow long the funded work is expected to run.—
Award typeiThe form of funding — grant, equity, loan, tax credit, etc.Tax credit
Match fundingiThe share of project costs you must cover yourself. 0% = fully funded.0%
Funding pooliThe total budget available across all awards in this round.$12M

Sign up free to see the funding breakdown

Sign up free to see the industries in scope

Sign up free to see the full eligibility

Sign up free to see how to apply

Sign up free to see what you submit

Last verified: 22 Jul 2026Source: commerce.maryland.gov